Audit exemption is also available to a group of companies that qualify to be treated as a "small group" (Section 356 Companies Act 2014).
Yes. Any member or members of a company holding not less than 10% of the voting rights in the company may serve notice in writing on the company stating that they do not wish the company to avail of the audit exemption (Section 334 of the Companies Act).
In the case of a company limited by guarantee (CLG) - any member of a company may serve notice in writing on the company stating that they do not wish the company to avail of audit exemption in a specified financial year - Section 1218 Companies Act.
An auditor (defined as a statutory auditor under the Companies Act) is an independent professional person who is qualified to perform an audit of a company’s financial statement.
A list of auditors and audit firms entitled to act as an auditor of Irish registered companies is available on this link to: Companies Registration Office (CRO).
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